Which of the Following Is Not a Financial Planning Objective

Which of the following is not a financial planning objective associated with estate planning?

A) To match the amount and type of assets to be distributed to circumstances and our wishes.
B) To match taxes outstanding with debt liability upon death.
C) To leave other heirs with little or no conflict wherever possible.
D) To protect ourselves while we are still alive.
E) All of the above are financial planning objectives associated with state planning.